2000 (12) TMI 397

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....ondent. [Order]. -  In this appeal the noticee challenges Order-in-Appeal No. 661/98-C.E., dated 18-9-1998 whereby appellate authority confirmed Order-in-Original No. CX. 29/96, dated 24-4-1996. Above orders arose out of show cause notice dated 7-2-1996. As far as the issue in this appeal is concerned the said show cause notice disallowed Modvat credit on account of three irregularities....

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....mental officer were made available to me by the learned Counsel representing the appellant for perusal. The learned departmental representative also got those invoices verified. According to her those invoices show due communication by the department. Similarly the learned Counsel representating the appellant had their copy of authentication dated 24-2-96 sent to the department giving the details ....

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....Modvat credit. This approach made by the authorities cannot be sustained because the show cause notice did not make any allegation that the invoices were endorsed once. In the absence of such averment in the show cause notice the authorities below were clearly in error in basing their decision on the ground of the invoice being endorsed. 5. The third ground relied on by the authorities bel....